As a coil component, a technique for forming two coil elements using a single flat wire is disclosed in Japanese Patent No. 3737461 and Japanese Laid-open Patent Publication No. 2007-305803. Specifically, in Japanese Patent No. 3737461, two coil elements having offset axes are formed by winding a single flat wire edgewise. In Japanese Laid-open
Patent Publication No. 2007-305803, the winding directions are opposite for right and left coil elements, i.e., after a single flat wire is wound to form a first coil element in one direction, the necessary length of flat wire for forming a second coil element is sent forth and wound back in the opposite direction to form a second coil element.